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    AN ACT concerning revenue.

 
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    Be it enacted by the People of the State of Illinois,
 
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represented in the General Assembly:


 
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    Section 5. The Illinois Income Tax Act is amended  by adding 
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Section 218 as follows:
 
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    (35 ILCS 5/218  new)
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    Sec. 218. Healthy workforce credit.
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    (a) For taxable years ending on or after December 31, 2008 
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and ending on or before December 30, 2013, each  employer who 
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pays costs in connection with a qualified wellness program  is 
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entitled to a credit against the tax imposed by subsections (a) 
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and (b) of Section 201. The amount of the credit, subject to 
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the limitations set forth under subsection (b), is an amount 
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equal to 50% of the costs paid in connection with the  qualified 
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wellness program.
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    (b) The amount of credit allowed under this Section for any 
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taxable year may not exceed the sum of: (i) the product of $200 
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and the number of eligible employees of the employer not in 
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excess of 200 eligible employees; plus

(ii) the product of $100 
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and the number of  eligible employees of the employer in excess 
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of 200 eligible employees. 
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    (c) For the purpose of this Section,
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    "Qualified wellness program" means a program that consists 
 


 






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of at least 3 of the following components:
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        (1) A health awareness component, which provides for 
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    the dissemination of health information that addresses the 
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    specific needs and health risks of employees and 
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    opportunity for periodic screenings for health problems 
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    and referrals for appropriate follow-up measures.
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        (2) An employee engagement component, which provides 
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    for

(i) the establishment of a committee to actively engage 
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    employees in worksite wellness programs through worksite 
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    assessments and program planning, delivery, evaluation, 
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    and improvement efforts and

(ii) the tracking of employee 
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    participation.
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        (3) A behavioral change component, which provides for 
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    altering employee lifestyles to encourage healthy living 
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    through counseling, seminars, on-line programs, or 
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    self-help materials that provide technical assistance and 
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    problem-solving skills. This component may include 
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    programs relating to tobacco use,

obesity,

stress 
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    management,

physical fitness,

nutrition,

substance abuse,


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    depression, and

mental health promotion (including 
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    anxiety).
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        (4) A supportive environment component, which includes 
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    policies and services at the worksite that promote a 
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    healthy lifestyle, including policies relating to (i) 
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    tobacco use at the worksite,

(ii) the nutrition of food 
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    available at the worksite through cafeterias and vending 
 


 






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    options,

(iii) minimizing stress and promoting positive 
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    mental health in the workplace,

(iv) where applicable, 
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    accessible and attractive stairs, and

(v) the 
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    encouragement of physical activity before, during, and 
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    after work hours.
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    "Eligible employee" means an employee who works an average 
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of not less than 25 hours per week during the taxable year. 
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    (d) If the taxpayer is a partnership or Subchapter S

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corporation,  the  credit  is  allowed  to  the  partners  or

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shareholders in accordance with the determination  of  income
and  
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distributive  share of income under Sections 702 and 704
and  
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Subchapter  S  of  the  Internal   Revenue   Code.

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    (e) The credit may not be carried forward  or  back.   In  no

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event shall a credit under this Section reduce the taxpayer's

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liability to less than zero.
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    (f) The Department, in cooperation with the Department of 
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Public Health and the Department of Commerce and Economic 
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Opportunity, shall adopt any rules necessary for the 
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administration of this Section.

 
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    Section 99. Effective date. This Act takes effect upon 
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becoming law.